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RJ 140 - Changes in accounting policies

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:rj:linkrole:annual-reporting-guidelines-140

Concept	Order
RJ 140 - Changes in accounting policies `rj-abstr:AnnualReportingGuidelines140Title`
Description of the significance of the change in accounting policy if it is not practically possible to quantify the effect `rj-i:ChangeAccountingPoliciesNotPossibleToQuantifyDescription`	1
Indication that a numerical indication of the influence of a change in accounting policy on one or more subsequent financial years cannot be determined `rj-i:NumericalIndicationNotDetermined`	2
Description of the reason why a reliable calculation or estimate of the significance of the change in accounting policy for assets and results is not possible `rj-i:DescriptionReasonReliableCalculationNotPossible`	3
Description of the reason why it is practically impossible to recalculate amounts in the multi-year overview over years preceding the previous reporting year according to the new system `rj-i:DescriptionReasonNotPossibleToRecalculateMultiAnnualOverview`	4
Description of the reason why the adjustment of the comparing figures is not possible, together with the nature if the adjustment did occur `rj-i:ReasonAdjustmentComparativesNotPossibleDescription`	5
Disclosure of changes in accounting policies `jenv-bw2-i:ChangeAccountingPoliciesDisclosure`	6
Description of the reason for change in accounting policies `jenv-bw2-i:ChangeAccountingPoliciesDescription`	7
Description of the method of processing the effects of the change in accounting policies `rj-i:ChangeAccountingPoliciesMethodProcessingDescription`	8
Description of the meaning of the system change for capital and result `jenv-bw2-i:ChangeAccountingPoliciesEffectOnEquityAndResultsDescription`	9
Description of the effect of the change in accounting policies on individual items `rj-i:ChangeAccountingPoliciesEffectOnIndividualItemsDescription`	10
Description of the numerical influence of a system change on one or more subsequent financial years `rj-i:ChangeAccountingPoliciesEffectOnFuturePeriodsDescription`	11